On the frest day of the fiscal yeac, a company iswues a $3,500,000,74,7 year bond that pays semiannisal interest of $122,560($3,500,000.7%,6), receiving cashr of $3,142,200. Journalize the firt interest payment and the amortizabion of the related bond discount. Round to the nearest dollar. If an amount Box does not require an entry, leave it blank